本文選題：農(nóng)合基金 + 風(fēng)險基金��； 參考：《財會通訊》2013年25期

【摘要】：正財政部于2008年頒布實施了《新型農(nóng)村合作醫(yī)療基金會計制度》(以下簡稱新制度),新制度頒布實施5年多的時間,對規(guī)范新型農(nóng)村合作醫(yī)療基金的會計核算,加強(qiáng)新農(nóng)合基金科學(xué)化、精細(xì)化管理,促進(jìn)新農(nóng)合制度的健康發(fā)展起到了重要作用。根據(jù)幾年來制度的執(zhí)行和操作情況,淺談幾點看法和意見。一是會計主體。新制度第三條規(guī)定":新農(nóng)合基金應(yīng)當(dāng)作為獨立的會計主體進(jìn)行確認(rèn)、計量和批露。新農(nóng)合基金獨立于經(jīng)辦機(jī)構(gòu)的固定資產(chǎn)及管理的其他財產(chǎn),實行�？顚Ｓ�"。即新農(nóng)合經(jīng)辦機(jī)
[Abstract]:In 2008, the Ministry of Finance promulgated and implemented the new rural cooperative medical fund accounting system (hereinafter referred to as the new system), and the new system was promulgated and implemented for more than five years to standardize the accounting of the new rural cooperative medical fund. It has played an important role in strengthening the scientific management of the new rural cooperative fund and promoting the healthy development of the new agricultural cooperation system. According to the implementation and operation of the system in recent years, some views and opinions are briefly discussed. One is the accounting subject. Article 3 of the new system stipulates that the NRCF shall be recognized, measured and disclosed as an independent accounting entity. The NCMS is independent of the fixed assets and other property managed by the agencies, and shall be earmarked for funds. " That is, the new agricultural cooperative agency machine
【作者單位】： 湖北羅田縣新型農(nóng)村合作醫(yī)療管理辦公室;湖北潤達(dá)稅務(wù)有限責(zé)任公司;
【分類號】：F840.32;R197.1
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本文編號：2095406